https://www.taxtmi.com/caselaws?id=221641 The High Court held that the scrap generated during the repair of barges was not considered "imported goods" under the Customs Act, 1962. The court emphasized the distinction between repair and breaking, determining that the scrap did not attract customs duty. Consequently, the confiscation of the scrap and imposition of penalties were deemed incorrect, and the court ruled in favor of the shipping company, overturning the decisions of the Adjudicating Authority, Appellate Authority, and Tribunal. en-us Thu, 26 Jul 2012 00:00:00 +0530 Fri, 22 Mar 2013 22:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221641 The High Court held that the scrap generated during the repair of barges was not considered "imported goods" under the Customs Act, 1962. The court emphasized the distinction between repair and breaking, determining that the scrap did not attract customs duty. Consequently, the confiscation of the scrap and imposition of penalties were deemed incorrect, and the court ruled in favor of the shipping company, overturning the decisions of the Adjudicating Authority, Appellate Authority, and Tribunal. Case-Laws Customs Thu, 26 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221641